Resources

Key Takeaway Our CECL Resource Center includes information on implementing the new standard, including the advantages and disadvantages of the modeling techniques that can be used and the data you…

Summary Douglas Winn spoke at the 2017 AICPA National Conference on Credit Unions on Merger Strategies. Key topics include: How Can We Help You? Released November 2017

Summary A guide to help you complete your regulatory call report risk-based capital schedule under Basel III. The BASEL III capital rules became effective with the March 2015 regulatory call…

Summary Initially offered at the 2017 AICPA Conference on Credit Unions, All You Ever Wanted to Know About Mortgage Banking offers an all-inclusive insight into a credit union’s mortgage banking operation. This…

Released June, 2017, this white paper is the third in a three-part series that presents the business benefits resulting from incorporating lifetime credit losses required under the CECL accounting standard into analyses designed to optimize the risk/return tradeoffs for a financial institution.

This May 2017 presentation provides practical ways to estimate credit losses in full accordance with the CECL standard and touches on the advantages and disadvantages of the various models that can be utilized and reasons why we utilize discounted cash flow models.

Summary The Credit Union National Association (CUNA) interviewed Douglas Winn for the May 2017 issue of the Credit Union Magazine, highlighting the Current Expected Credit Loss (CECL) model. The focus…

Released January 2017, this white paper is a part of Wilary Winn’s series of white papers regarding the Current Expected Credit Loss (CECL) Model and highlights best practices in collecting data for CECL.

This January 2017 white paper is the second part of a three-part series that presents the numerous business advantages resulting from incorporating lifetime credit losses under the CECL accounting standard.

This December 2016 white paper is Part I in a three-part series which argues that financial institutions should forecast lifetime credit losses for business advantages, even absent the CECL requirements.